n early 2015, Plattsville Plastics recently decided to dispose of an extrusion machine. The original cost was $461,000 and accumulated depreciation was $310,614. At that time, the machine was retired from operations, the book value of the machine approximated its fair value. On December 31, 2016, the fair value of the machine was determined to be $111,000. On December 31, 2017, the fair value of the machine was determined to be $162,000. Which of the following would be included in a related adjusting entry on December 31, 2017? O A. credit Gain on Machine Held for Disposal for $51,000 B. credit Gain on Machine Held for Disposal for $39,386 ( C. credit Gain on Machine Held for Disposal for $162,000 O D. No adjusting entry is required